11.09.2025
Ticket 110665
Query re SWY employee retiring before end of year
EE: 1097233 is retiring so therefore what is presented ee: 1096557 is a very different scenario.
1096557 agreed to the terms of the circular surrounding Shorter Working Year prior to the processing and commencement of same.
Persons availing of the special administrative arrangements for the payment of salary may not vary their working hours during the same year. Each participant is required to give an undertaking that any overpayment that may arise from their participation in the scheme will be repaid to the Department not later than the last day of the tax year, 31 December, unless otherwise agreed.
There are no provisions in the circular to accommodate any changes to employees agreed working arrangements for the SWY period.
This request for unpaid leave constitutes a contravention of the terms outlined in the circular and therefore represents a non compliance of the stipulated requirements.
It would be a matter for City of Dublin ETB to calculate and process this employees salary, pension, leave etc if her request was to be accommodated locally. This would then have to be recalculated to consider the employees SWY and the unpaid leave application for the remainder of 2025.
As discussed earlier - ESBS do not recommend any changes to SWY contracts, except for the scenario yesterday where an employee is retiring. Unpaid leave and anything outside of the SWY agreement which is signed prior to processing constitutes a contravention of the terms outlined in the circular and therefore represents a non compliance of the stipulated requirements.
Regards
Therese